Podcast Location:
Download it here [file size: 38 MB]
Categories:
Tax Law
CPD Points:
Up to 1 point. details »

Due to the difference in guidelines between the SRA and the Bar Standards Board, CPD points are awarded differently for Solicitors, Barristers and Legal Executives:

Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)

Regulated by ILEX:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Cost:
  • FREE
Length:
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Contributor(s):
Course Aims:

This podcast is aimed at those interested in tax planning and contentious tax disputes. It explores the scope, purpose and likely impact of the proposed General Anti-Abuse Rule (GAAR) and considers how it will work in practice.

Outcomes:
After completing the course you will:
  • Know the difference between a General Anti-Avoidance Rule and a General Anti-Abuse Rule;
  • Understand the target and scope of the proposed General Anti-Abuse Rule;
  • Understand how the GAAR will operate within the Self Assesment regime;
  • Have considered which taxes the GAAR will apply to;
  • Understand the uncertainty surrounding the use of a GAAR;
  • Understand what the proposed GAAR will mean for both tax payers and their advisors.
Level:
General Interest Difficulty: 2 of 5
Classification:
Legal Principles
Legislative Updates
Market Update / Hot Topic
Sources and References:

In this podcast Heather Self from Pinsent Masons discusses tax planning and the implications of the proposed General Anti-Abuse Rule (GAAR). She considers the complexities surrounding the GAAR and what it will mean for both tax payers and their advisors.

Date Recorded: 31st January 2013

NEW! TRANSCRIPT INCLUDED IN ADDITIONAL INFORMATION

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